Statutory Instrument 2002 No. 205

The Income Tax (Exemption of Minor Benefits) Regulations 2002

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"bus" and "minibus" mean a bus, or a minibus, by means of which is provided a works bus service to which section 197AA of the Taxes Act[2] applies;

"cycle" has the meaning given by section 192(1) of the Road Traffic Act 1988[3];

"employment" includes an office and related expressions have a corresponding meaning;

"the Taxes Act" means the Income and Corporation Taxes Act 1988;

"working day", in relation to an employee, means a day on which his attendance at a workplace is necessary in the performance of the duties of the employment;

"workplace", in relation to an employee, means a place at which his attendance is necessary in the performance of the duties of the employment.

Exemption in respect of the provision of qualifying meals
     3.  - (1) Subject to paragraph (2), there is no charge to tax under section 154 of the Taxes Act (taxable benefits: general charging provision)[4] in respect of the provision for employees of qualifying meals.

    (2) In relation to an employee, the exemption conferred by paragraph (1) is limited to the first six qualifying meals provided for him in any year of assessment.

    (3) For the purposes of this regulation - 

(a) a "qualifying meal" is any food or drink which - 


(i) is provided by an employer to an employee in recognition of the employee having used a cycle on a designated day to make the journey between his home and a workplace for his necessary attendance at the workplace in the performance of the duties of the employment, and

(ii) is provided for consumption by the employee on his arrival at the workplace on that day; and



(b) a "designated day" is a day designated by the employer as a day on which a qualifying meal will be provided to any employee who uses a cycle for the purpose mentioned in sub-paragraph (a)(i).

Exemption in respect of the provision of bus or minibus
     4.  - (1) There is no charge to tax under section 154 of the Taxes Act (taxable benefits: general charging provision) in respect of the provision for employees of a bus, or a minibus, for conveying employees of one or more employers on relevant journeys.

    (2) For the purposes of this regulation, a "relevant journey", in relation to an employee, is a journey which - 

(a) is a single journey of a distance of not more than 10 miles;

(b) is between his workplace and shops or other amenities; and

(c) is made on a working day.

Nick Ainger

Tony McNulty
Two of the Lords Commissioners of Her Majesty' Treasury

4th February 2002

[2] Section 197AA was inserted by section 48 of the Finance Act 1999 (c. 16) and amended by section 60 of the Finance Act 2001 (c. 9).back

[3] 1988 c. 52.back

[4] Section 154 was amended by section 53(2)(b) of the Finance Act 1989 (c. 26), section 21(2) of the Finance Act 1990 (c. 29), paragraph 2 of Schedule 4 to the Finance Act 1993 (c. 34), sections 44(3) and 45(2) of, and Part 3(9) of Schedule 20 to, the Finance Act 1999 and paragraphs 2(2) and 3(2) of Schedule 10 to the Finance Act 2000. back